CAPTAIN GURDEEP SINGH SOCIETY,AMRITSAR vs. COMMSSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 942/ASR/2025Status: DisposedITAT Amritsar22 July 2026AY 2024-254 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay and restored the matters to the file of the CIT(E). The assessee was granted one more opportunity to present their case on merits.

What were the facts?

The assessee filed appeals with a delay due to the death of the assessee's father and an accountant's accident. The CIT(E) had dismissed the appeals for non-prosecution.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee should be granted an opportunity to be heard on merits after ex-parte dismissal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH ‘DB’ : AMRITSAR

Before: SHRI S. RIFAUR RAHMAN & SHRI UDAYAN DAS GUPTA

For Appellant: Dr. Rupinder Kaur Sandhu, President
Hearing: 22.07.2026

PER S.RIFAUR RAHMAN, AM:

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [“Ld. CIT(E)”, for short] dated 02.05.2025, 24.03.2025 and 24.03.2025 for the Assessment Years 2024-25, 2023-24 and 2023-24 respectively. 2

The order continues below.

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